Such lien shall be evidenced by a certificate substantially in the following form, to wit:
State of South Carolina,
County of __________
To __________, Clerk of the Court of Common Pleas of said county:
This is to certify that by virtue and authority of the provisions of Chapter 19 of Title 49 of the Code of South Carolina, the board of supervisors of __________ Drainage District, in which are situated lands in the counties of __________, in the State of South Carolina, have and do hereby certify the tax authorized by said chapter, which tax and the lands and other property against which the same are levied in your county are described in the following table, in which table are: first, the names of the owners of such land as they appeared in the decree of the court organizing said district; second, a brief description of the lands and other property opposite the names of the owners; and third, the amount of taxes levied on each tract of land or piece of property. (Here insert such table.) Said tax shall be payable in annual installments. The amount of each installment as well as the amount of the maintenance tax will be determined and certified to the county treasurer of your county not later than the first day of October of each year. The aforesaid tax and such maintenance taxes as may be levied from time to time are hereby declared a lien, to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all land herein and heretofore described. Witness the signature of the president of said board of supervisors, attested by the seal of said district and the signature of the secretary of said board this ___ day of __________, A.D. 19_
, President. [Seal.] Attest: , Secretary.
HISTORY: 1962 Code Section 18-557; 1952 Code Section 18-557; 1942 Code Section 6178; 1932 Code Section 6178; Civ. C. '22 Section 3232; 1920 (31) 663.
Structure South Carolina Code of Laws
Title 49 - Waters, Water Resources and Drainage
Chapter 19 - Drainage Districts Under 1920 Act
Section 49-19-10. Chapter declared to be remedial; construction.
Section 49-19-20. Provisions of chapter cumulative.
Section 49-19-30. "Owner" defined.
Section 49-19-40. "Land" defined.
Section 49-19-50. Designation of subdrainage districts.
Section 49-19-60. Bonds required by chapter.
Section 49-19-70. Abatement of actions; revival.
Section 49-19-80. Appeal shall not act as supersedeas.
Section 49-19-90. Obstruction of or injury to drainage works.
Section 49-19-100. Drainage districts may be used for insuring watershed conservation.
Section 49-19-110. Drainage districts may enter into agreements with other agencies.
Section 49-19-210. Persons by whom and for what purpose districts may be formed.
Section 49-19-220. Petition for formation.
Section 49-19-230. Necessity of election.
Section 49-19-240. Approvals or consents prerequisite to formation or consolidation.
Section 49-19-250. Notice of filing of petition.
Section 49-19-260. Form of notice.
Section 49-19-270. Evidence of publication of notice.
Section 49-19-280. Jurisdiction of court.
Section 49-19-290. Hearing of objections.
Section 49-19-300. Decision of court on hearing.
Section 49-19-310. Right of individual petitioner to dismissal; amendment of petition.
Section 49-19-320. Transmittal and filing of order establishing district.
Section 49-19-510. Calling meeting to elect board of supervisors.
Section 49-19-520. Conduct of meeting to elect supervisors.
Section 49-19-530. Quorum at meeting to elect supervisors; procedure if quorum is not present.
Section 49-19-540. Removal or vacancy in office of appointed supervisor.
Section 49-19-550. Annual elections of supervisors.
Section 49-19-560. Vacancy in office of elected supervisors.
Section 49-19-570. Oath of supervisors.
Section 49-19-580. Organization of board of supervisors; secretary; seal; records.
Section 49-19-590. Annual report of supervisors.
Section 49-19-600. Compensation and expenses of supervisors.
Section 49-19-610. Appointment of chief engineer; assistants.
Section 49-19-620. Bond of chief engineer.
Section 49-19-630. Duties and powers of chief engineer.
Section 49-19-640. Annual report of chief engineer.
Section 49-19-650. District treasurer; appointment, duties, and compensation.
Section 49-19-660. Bond of district treasurer.
Section 49-19-670. Attorney for district.
Section 49-19-680. Overseers for maintenance.
Section 49-19-690. Officers and employees subject to removal.
Section 49-19-700. Offices; supplies.
Section 49-19-710. Deputy secretary or treasurer.
Section 49-19-720. Records of board of supervisors.
Section 49-19-730. Compensation of district officers and employees and county and court officers.
Section 49-19-910. Survey and report of engineers.
Section 49-19-920. Action on engineer's report.
Section 49-19-930. Appointment of appraisal commissioners; quorum.
Section 49-19-940. First meeting of appraisal commissioners.
Section 49-19-950. Oath and organization of appraisal commissioners.
Section 49-19-960. Duties of appraisal commissioners.
Section 49-19-970. Considerations in assessing benefits.
Section 49-19-980. Appraisal commissioners may not change Plan of Reclamation.
Section 49-19-990. Report of appraisal commissioners.
Section 49-19-1000. Compensation and expenses of appraisal commissioners.
Section 49-19-1010. Procedure when report assesses benefit or damages to lands not in district.
Section 49-19-1020. Notice of filing of report of appraisal commissioners.
Section 49-19-1030. Form of notice of filing of report.
Section 49-19-1040. Exceptions to report; hearing.
Section 49-19-1050. Dissolution of district if cost adjudged excessive.
Section 49-19-1060. Decision of court if cost adjudged not excessive.
Section 49-19-1070. Acceptance of assessments of damages; demand for jury.
Section 49-19-1090. Transmittal and filing of decree and report.
Section 49-19-1210. Assessment for preliminary expenses.
Section 49-19-1220. Time for payment of assessment; lien.
Section 49-19-1230. Disposition of surplus.
Section 49-19-1240. Issuance of notes for services.
Section 49-19-1250. Borrowing for preliminary expenses.
Section 49-19-1260. Treating preliminary expense when no preliminary assessment is made.
Section 49-19-1270. Excessive or deficient assessments.
Section 49-19-1280. Refund of assessment.
Section 49-19-1410. Board of supervisors may carry out the Plan of Reclamation.
Section 49-19-1420. Contract for improvements.
Section 49-19-1430. Chief engineer to be superintendent; reports.
Section 49-19-1440. General powers of board of supervisors.
Section 49-19-1450. Payment for lands taken.
Section 49-19-1460. Construction and enlargement of bridges.
Section 49-19-1480. Ditch or lateral crossing public highway.
Section 49-19-1610. Levy of assessments.
Section 49-19-1620. Assessment of state lands.
Section 49-19-1630. "Drainage Tax Record".
Section 49-19-1640. Determination and levy of annual installments.
Section 49-19-1650. Form of certificate of installment tax.
Section 49-19-1660. Collection of drainage tax.
Section 49-19-1670. Bond required of county treasurer.
Section 49-19-1680. Compensation of county treasurer.
Section 49-19-1690. Segregation of drainage from other taxes or assessments.
Section 49-19-1700. Payment when tract divided and sold or transferred during year.
Section 49-19-1710. Return and payment of taxes collected.
Section 49-19-1720. Delinquent list; collection of delinquent taxes.
Section 49-19-1730. Penalty on delinquent drainage taxes.
Section 49-19-1740. Penalty for neglect of county treasurer.
Section 49-19-1750. Lien of drainage taxes; penalties and costs.
Section 49-19-1760. Form of certificate of lien.
Section 49-19-1770. Drainage Tax Record filed in clerk's office.
Section 49-19-1780. Drainage Tax Book as prima facie evidence.
Section 49-19-1790. Enforcement of lien.
Section 49-19-1800. Sufficiency of allegations in suit to enforce lien.
Section 49-19-1810. Inclusion of all delinquent lands in suit to enforce lien.
Section 49-19-1820. Notice of suit to enforce lien.
Section 49-19-1830. Proceedings to enforce lien be in rem.
Section 49-19-1840. Trial of suit to enforce lien; continuances.
Section 49-19-1850. Certain irregularities constitute no defense in suit to enforce lien.
Section 49-19-1860. Judgment in suit to enforce lien.
Section 49-19-1870. Provision in judgment for state and county taxes.
Section 49-19-1880. Sale and deeds; title; redemption.
Section 49-19-1890. Sale of lands to district.
Section 49-19-1900. Suit for collection of delinquent taxes by bondholder.
Section 49-19-1910. Disposition of proceeds of sale.
Section 49-19-1920. Lien for tax construed as equivalent to mortgage.
Section 49-19-1930. Payment of all assessments in advance.
Section 49-19-1940. Deposit of funds.
Section 49-19-1950. Payments by treasurer; form of warrants.
Section 49-19-1960. Audit and report.
Section 49-19-1970. Interest on warrants unpaid for lack of funds.
Section 49-19-2110. Issuance of bonds authorized; terms and execution.
Section 49-19-2120. Sale of bonds.
Section 49-19-2130. Payment of bonds.
Section 49-19-2140. Levy of tax to pay bonds and interest.
Section 49-19-2150. Additional bond of district treasurer.
Section 49-19-2160. Report of sales; warrants for payment of bonds and interest.
Section 49-19-2170. Alternative use of bank or depository as temporary treasurer.
Section 49-19-2180. Use of proceeds of bonds.
Section 49-19-2190. Bonds as a lien; mandamus to compel tax levy.
Section 49-19-2310. Levy and collection of Maintenance Tax.
Section 49-19-2320. Petition for readjustment of assessments.
Section 49-19-2330. Notice of hearing on petition for readjustment.
Section 49-19-2340. Effecting readjustment.
Section 49-19-2350. Readjustment no more than once in five years.
Section 49-19-2510. Petition for correction of errors or extension of boundaries.
Section 49-19-2520. Notice of hearing for correction of errors or extension of boundaries.
Section 49-19-2530. Hearing and decree for correction of errors or extension of boundaries; costs.
Section 49-19-2560. Consolidation of districts.
Section 49-19-2570. Election as prerequisite to consolidation; petition.
Section 49-19-2580. Notice of hearing on consolidation; objections; decree.
Section 49-19-2590. Effect of consolidation; election of board of supervisors.
Section 49-19-2600. Extension of duration of drainage district.
Section 49-19-2610. Petition for extension of duration of district; proceedings.
Section 49-19-2620. Addition to Plan of Reclamation.
Section 49-19-2630. Additional tax.
Section 49-19-2640. Connection of existing canals, ditches, or drains with system.
Section 49-19-2660. Construction of bridge by landowner.
Section 49-19-2680. Reorganization of other drainage districts.